THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. AMOLAK SINGH BHATIA
What did the High Court hold?
The appellant's counsel sought liberty to withdraw the instant appeals. The Court granted this liberty, subject to the appellant's rights to approach the Chhattisgarh High Court being reserved.
What were the facts?
The appellant, Pr. Commissioner of Income Tax, filed three appeals before the Delhi High Court. The respondent, Amolak Singh Bhatia, was the assessee in these appeals. The appeals were related to income tax matters.
What were the issues?
The primary issue was the appellant's request to withdraw the appeals filed before the Delhi High Court.
AI-generated summary — verify with the full judgment below
$~82, 83 & 95 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 272/2024
THE PR. COMMISSIONER OF INCOME TAX-CENTRAL-1 ..... Appellant
Through: Mr. Ruchir Bhatia, Sr. SC.
Versus
AMOLAK SINGH BHATIA
..... Respondent
Through: None. 83 + ITA 273/2024
THE PR. COMMISSIONER OF INCOME TAX-CENTRAL-1
..... Appellant
Through: Mr. Ruchir Bhatia, Sr. SC.
Versus
AMOLAK SINGH BHATIA
..... Respondent
Through: None.
95 + ITA 275/2024
THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -
..... Appellant
Through: Mr. Ruchir Bhatia, Sr. SC.
Versus
AMOLAK SINGH BHATIA
..... Respondent
Through: None.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR
KAURAV This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:44:18
O R D E R %
10.05.2024
CM APPL 28039/2024 (Exemption) in ITA 272/2024 CM APPL 28065/2024 (Exemption) in ITA 275/2024
Allowed, subject to all just exceptions.
The applications stand disposed of.
ITA 272/2024 & CM APPLs. 28038/2024 (delay in filing) & 28040/2024 (delay in re-filing) ITA 273/2024 & CM APPLs. 28045/2024 (delay in filing) & 28046/2024 (delay in re-filing) ITA 275/2024 & CM APPLs. 28064/2024 (delay in filing) & 28066/2024 (delay in re-filing)
Mr. Bhatia, learned counsel appearing for the appellant prays for liberty to withdraw the instant appeals subject to rights being reserved to approach the Chhattisgarh High Court. 2. Ordered accordingly.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J. MAY 10, 2024 p’ma This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:44:18
Recent GST High Court judgments
Search GST case law →- Ankil Jagdishchandra Kholwadwala vs. Union Of INDIA And AnrBombay · 22 Oct 2026
- Fasil Hussain Shah vs. Ut Of J And K Th Commissioner Secretary TO Government Finance Department And OthersJammu and Kashmir and Ladakh · 21 Oct 2026
- M/S. Devkinandan Traders vs. State Of U.P. And AnotherAllahabad · 21 Oct 2026
- M/S Dixit Medical Agencies vs. State Of U.P. And AnotherAllahabad · 21 Oct 2026
- Sukant Kumar vs. Union Of INDIA And 6 OthersAllahabad · 21 Oct 2026